Journalize the following assumed transactions for Smith's Drug Mart Corporation. Show amounts in millions.

Cash purchases of inventory, $$3,800$ million

Sales on account $($including credit cards$),$ $$19,400$ million

Cost of goods sold $($perpetual inventory system$),$ $$4,600$ million

Collections on account, $$18,600$ million

Record journal entry for cash purchases of inventory, $$3,800$ million. $($Record debits first, then credits. Explanations are not required. Enter amounts in millions.$)$

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